NCRAHIGH SIGNALFINANCIAL10-K

NCRA's stockholders' equity turned negative (-$441K from +$4.2M) while total liabilities exploded 1,094% to $7.9M, indicating severe financial distress despite increased cash holdings.

The company is technically insolvent with negative equity and deteriorating operations across all key metrics including declining revenue, widening losses, and negative cash flow from operations. The massive liability increase combined with negative equity suggests potential liquidity issues or significant new obligations that weren't properly disclosed in the narrative changes.

Comparing 2026-04-15 vs 2025-05-06View on EDGAR →
FINANCIAL ANALYSIS

While cash increased dramatically to $8.0M (likely from financing), this was more than offset by an explosive $7.2M increase in liabilities that drove stockholders' equity deeply negative. Operating performance deteriorated across the board with revenue declining 20%, gross profit falling 48%, and operating cash flow worsening to -$2.6M. The financial picture reveals a company in severe distress despite the cash infusion, with the liability surge creating insolvency that poses immediate risks to shareholders.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
+1542.5%
$484K$8.0M

Cash position surged 1542.5% — strong cash generation or capital raise providing significant financial cushion.

Total Liabilities
Balance Sheet
+1094.1%
$663K$7.9M

Liabilities grew 1094.1% — significant increase in debt or obligations, assess impact on financial flexibility.

Current Assets
Balance Sheet
+545.8%
$1.3M$8.3M

Current assets grew 545.8% — improving short-term liquidity or inventory/receivables build.

Stockholders Equity
Balance Sheet
-110.5%
$4.2M-$441K

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Total Assets
Balance Sheet
+107.1%
$4.9M$10.1M

Asset base grew 107.1% — expansion through organic growth, acquisitions, or capital deployment.

Operating Cash Flow
Cash Flow
-64.2%
-$1.6M-$2.6M

Operating cash flow fell 64.2% — earnings quality concerns; investigate working capital changes and non-cash items.

Gross Profit
P&L
-48.3%
$334K$173K

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Operating Income
P&L
-44.5%
-$676K-$977K

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Net Income
P&L
-22.3%
-$2.4M-$2.9M

Net income declined 22.3% — review whether driven by operations, interest costs, or non-recurring items.

Revenue
P&L
-19.9%
$17.0M$13.6M

Revenue softened 19.9% — monitor whether this is cyclical or structural.

LANGUAGE CHANGES
NEW — 2026-04-15
PRIOR — 2025-05-06
ADDED
There were 17,075,471 shares outstanding of the registrant s common stock, par value $0.001 per share, as of April 14, 2026.
These statements are expressed in good faith and based upon a reasonable basis when made, but there can be no assurance that the expectations, beliefs, etc., for the Company or our industry, will be realized.
Readers are urged to carefully review and consider the various disclosures made by us in our reports filed with the SEC which attempt to advise interested parties of the risk factors that may affect our business, financial condition, results of operation and cash flows.
BUSINESS Overview As of the date of this Annual Report on Form 10-K, our business operations consist primarily of two segments: (i) Fish Trading and (ii) E-Commerce.
Our Fish Trading segment is carried out by our wholly-owned subsidiary, Nocera Inc.
+7 more — sign up free →
REMOVED
There were 14,247,539 shares outstanding of the registrant s common stock, par value $0.001 per share, as of May 6, 2025.
Explanatory Note This Annual Report on Form 10-K (this Annual Report ) includes the restatement of Nocera, Inc., a Nevada corporation (the Company ) unaudited interim condensed consolidated financial statements for the quarters ended March 31, June 30, and September 30, 2024.
The restatement corrects errors related to the fair value calculation of warrant liabilities, which were not appropriately remeasured during each quarter, as well as non-current asset and liability misclassifications.
On March 31, 2024, we recognized our e-commerce business contract as other non-current assets and accounts payable on our balance sheet.
We inadvertently concluded the transaction, following the investigation by an examiner of the Securities and Exchange Commission, that it should have been recognized in the income statement as revenue rather than recorded on the balance sheet.
+7 more — sign up free →
MORE FINANCIAL SIGNALS
PNRGHIGHPNRG achieved exceptional profitability improvement with net income surging 2,21...
2026-04-16
BNAIHIGHBNAI underwent a dramatic reverse stock split that reduced share count by 86% wh...
2026-04-16
LAKEHIGHLAKE's financial performance deteriorated significantly with operating losses wo...
2026-04-16
NXXTHIGHNextNRG experienced massive financial deterioration with operating losses explod...
2026-04-16
ANALYZE ANY FILING FREE

See what changed in your portfolio's filings

500+ US-listed companies analyzed. Language delta, financial analysis, instant signal scoring.

Try Tracenotes free →